189 CHP exemption to be based on current efficiency
Finance Act 2003 (2003 c 14) | Legislation

189  CHP exemption to be based on current efficiency

(1)     Schedule 6 to the Finance Act 2000 (c 17) (climate change levy) is amended as follows.

(2)     In paragraph 15 (exemption for supplies to combined heat and power stations)—

(a)     for paragraph (b) of

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